조선후기 실학자의 염정 개혁안과 성격

Abstract

Salting is an industry that guarantees huge profits. Therefore, the monopoly system was implemented early in China, making it an important financial source for the country. Joseon, on the other hand, advocated the abolition of the salt monopoly system along with the founding of the country. Joseon laid the foundation of national finance on agriculture, and the salt industry was only at the level of subsidizing national finance. This situation was maintained in the late Joseon Dynasty. As a result, the burden of state operation resulted in the evil effects of focusing on agriculture and farmers. To overcome this situation, it was necessary to properly tax non-agricultural industries, while explaining its legitimacy and probability. At this time, one of the industries that drew attention was the salt industry. The analysis was done on how the Silhak scholars tried to tax the salt industry to overcome the national financial crisis. First, the Silhak scholars looked at the logic of justifying taxation on salt industry. The second was the taxation method for the salt industry. Among the Silhak scholars, the focus was on the theory of reform from Yu HyeongWeon, who lived in the first half of the 18th century, Yu Suwon in the mid-18th century, and Jeong Yakyong in the first half of the 19th century. As a result, they emphasized that taxation on salt farming was a principle maintained by the Joseon government. It was said that the taxation on salt farming was a measure to ease the burden on farmers and stabilize the national finances. In addition, it was argued that it was fair for the salter to pay taxes similar to those of the peasants. However, the method of taxation on salt they argued for was different. Yu HyeongWeon will prevent powerful organizations such as the royal court from taking control of the salt industry, leaving the salt industry to the full-time producer, and asking them to collect taxes at an appropriate level. Yusuwon, on the other hand, insisted on the implementation of the salt monopoly system. Jeong Yak-yong argued that the same type of water was the best. However, it was intended to correct the problem of different taxation standards depending on the region. In other words, the same tax rates are prepared and implemented for all the salt industry in the country. In the case of Yeongnam, the government-run salt industry was also promoted. The reason why the Silhak scholars’ theory of salt tax reform differed was because of the difference in the timing of their survival. There was a difference in the state of the salt industry and national policy during their life time. And they came up with their own ideal reform plan, reflecting the reality of Joseon.